Đang tải... (xem toàn văn)
NGHIEN c i i u T R A O DOI DOI Mdl CHAT LUffNG CONG TAC GIANG DAY MON KE TOAN TAI CHINH TAI CAC TRUdNG DAI HOC VIET NAM TRONG DIEU KIEN HOI NHAP KINH TE THE Gidl • TS NGUYEN KIM CHUNG (*) • TS TRAN VA[.]
NGHIEN c i i u - T R A O DOI DOI Mdl CHAT LUffNG CONG TAC GIANG DAY MON KE TOAN TAI CHINH TAI CAC TRUdNG DAI HOC VIET NAM TRONG DIEU KIEN HOI NHAP KINH TE THE Gidl • TS NGUYEN KIM CHUNG (*) • TS TRAN VAN TUNG (**) TOM TAT Trong xu thi toan cdu hoa va hoi nhap kinh ti thi gim, Vift Nam da timg buac chuyen minh bdng viec thi chi hoa cdc dinh chi, he thong phdp ly, tao diiu ki^n cho moi to chiic sdn sdng gia nhdp vd thdch thuc moi truang cgnh tranh Theo do, doi m&i cong tdc tao dgo nganh Ki todn cdc trucmg dgi hgc ndi chung vd gidng dgy hgc phdn Ke todn tdi chinh noi rieng theo huang hgi nhgp Id mgt viec ldm cdn thiit Bdi viit trinh bdy tong quan ve ca sa ly thuyit cdc vdn di lien quan din hogt dgng gidng dgy ddi vai cdc hgc phdn chuang trinh ddo tgo: dong thdi khdo sdt, ddnh gid thtfc trgng cong tdc gidng dgy hgc phdn Ki todn tdi chinh a cdc truang dgi hgc tgi Viet Nam; tren ca sa xdc lap mo hinh nghien cuu theo hu&ng luang muc tdc dgng cua cdc nhdn to tdc dgng den cong tdc gidng dgy hgc phdn ndy thong qua thtxc hien kiim dinh mo hinh nghien cuu Cdn cu vdo ket qud kiem dinh de dua cdc di xudt, kiin nghi, nhdm ddi m&i cong tdc gidng dgy cua hgc phdn Ke todn tdi chinh tgi cdc truang theo huang hgi nhdp, gop phdn ndng cao chdt luang ddo tgo cita mon hgc Ke todn tdi chinh chuang trinh ddo tgo ngdnh Ke todn bdc dgi hgc tgi Viet Nam Tic khda: Chdt lugng, gidng dgy, ke todn, hgi nhgp, doi m&i SUMMARY In the trend of globalization and integration into the world economy, Vietnam has graduaUy transformed by the institutionalization of the institutions and legal system, which has facilitated all organizations for joining and challenging in the competitive market Accordingly, innovative training in accountancy program in universities in general and teaching the financial accounting course in particular following the direction of integration is a necessary task This article presents an overview ofthe theoretical basis on issues related to teaching activities for courses of the training program: at the same time surveys and assessment of teaching the financial accounting module at universities in Vietnam: thereby establishing a research model towards measuring the impact level of factors affecting teaching this module through research model testing Based on the results of testing to make suggestions and proposals in order lo reform teaching the financial accounting module towards the integration, contributing to improve the training quality of the financial accounting course in accountancy training program in Vietnam's universities Key words: Quality, teaching, accounting, integration, Van al nghien cihi O Viet Nam, nganh Ke toan hien la mot nhung nganh hpc thu hut dupe (•) Tmong Khoa Kitaan-Kjem loin Tnrong D^i hoc KTCN LShg An t*.)_Tniteig Psi hoc Cong nghiepTP.HiChiMmti,- innovation nhi6u sinh vien theo hoc va dugc xa hdi quan tam Sinh vien tmemg doi hoi phai vimg k i & thiic ma phai gioi ky nSng nghe nghidp mdi dap iing duac ydu ciu cdng vipc tai eac td chiie kmh t l khdng chi nudc ma edn d t i m khu vye va thi gidi, ddng thdi cd dupe kiln thiic nln tang d l cd the nghien ciiu, hpc tap ehuyen sdu Vdi nhidu hgc phan chuyen nganh khdc nhau, K I toan tai chmh (KTTC) la hpc phin cd vi hi quan trgng vd khdng thi thilu bit ky chuang trinh dao tao cho sinh vien chuyen nganh Ke toan ciia tdt ed eac trudng dai hpc va ngoai nude Mat khdc, nhiing nam gin day, d ITnh vyc K I toan - Kilm todn, Viet Nam da ban hdnh cac chudn mye ke todn, kiem toan theo nhiing thdng Id ciia kd toan qudc td mpt khia canh khdc, ITnh vuc ke toan kidm toan - mdt linh vye dieh vu da nam Id trinh cam kdt ma chinh phu Viet Nam cho phep md ciia ty eanh tranh Han niia, chdt lugng dao tao ciia cac nganh ndi chung vd ciia nganh Ke toan ndi rieng tai cde trudng dai hpc Viet Nam, dang duge nhd trudng, xa hpi dac biet quan tam Trong do, cdng tac giang day cac mdn ehuyen nganh nhu Ke toan tai chinh van cdn nhieu bat cap nhu chuang trinh mdn hpc thidt ke chua toan dien, cdn nang ve ly thuydt, ehua quan tam diing miic den ky ndng thue hdnh cho ngudi hpc, phuang phdp giang day ehua phii hgp, phuang thiic kidm tra ehua ddnh gia dugc thye chat vd trinh chuyen mdn va ky ndng gidi quydt tinh hudng thyc t l cua ngudi hpe thuc tidn cdn han che Nhung vin dk trdn ddt nhu cau phai ddi mdi cdng tdc dao tao Kd toan tnidng dai hpe ndi chung va gidng day hpc phdn KTTC ndi rieng, nhdm dap iing dugc yeu cau ciia ngudi hpc va xa hdi ttong bdi canh toan cau hda va hpi nhap kinh td the gidi eua ddt nudc Tdng quan v l cdng tac giang day hpc phan Ke toan tai chinh 2.1 Gidi thieu ve cdng tac giang day hoc p h i n KTTC d mpt so co- sd dao tao nvdc ngodi Qua tim hidu ciia tdc gia, hidn mdt sd CO sd ddo tao d nudc ngoai ddi vdi cir nhdn chuyen nganh Kd todn eho thdy, mdi ca sd thidt ke chuang trinh mdn hpe, he thdng bai tap, phuang phap giang day, phuong phap kiem tta ddnh gia la cd sy khac bidt ldn Nguyen nhan ehu yeu la chudn ddu cho sinh vien dupe cac trudng xdy dyng khdng gidng Neu chuan dau theo hudng nghien eiiu se trang bi cho sinh vidn nhiing kien thiie nen tang mang tinh han ldm; vdi chuan dau theo hudng thuc hdnh, sinh vidn duge quan tdm nhidu han vi^c trang bi nhiing ky nang nghd nghidp Sau ddy Id kdt cdu mdn hpc KTTC cho cii nhdn Ke toan bac Dai hpc ciia Trudng Dai hpc Oxford Brookes vd Trudng Dai hpc Kwantlen Polytechnic (KPU) (Canada) Bang 1: Dao tao mon hpc K T T C cho C u nhan Ke toan cua Daii hoc Oxford Brookes ^ ^ ^ ^ Dao tao mon hpc K T T C cho c u nhan ke t o ^ n - D^i hpc Oxford Brookes ThM gian dao tao nam (8 hpc ky) Hinh tfaffc a^o t^o: tin chi S S tin chi d i n h cho mfin hpc K T T C : 12 tin chi °T'|^ f ^ ^ i7Si^tn&n hoc bat bupc Ten mdn hpc Nam Ndm ,^ | Sd tin chi hittoduetion Aeeoimting Accounting in Society Financial Accounting and Reporting WF Cic mdn tu- chpn Cac hpc phdn bd sung kien thiic nghe ciia cdc Hidp hpi nghe nhu ACCA J "-A^y Ddo t?o mdn hpc KTTC cho c& nh^n ke t o d n - Dai hpc Oxford Brookes 1/ ThM gian d^o t^o ndm (8 hpc k^') 2/ Hinh thi^c dko tao: tin chi 3/ S6 tin chi ddnh cho mon hpc K T T C : 12 tin chi Nam Optional work placement (includes a skills for placement search module in your second year Financial Accounting Theory Cac hgc phdn bd sung kiln thiic nghe cua cac Hidp h^i nghd nhu ACCA Accounting Syoptic Nguon: Tdc gid tong hop tie trang web gidi thi$u chucmg Irinh hoc Cu nhdn Ke todn cua Trudng Dgi hpc Oxford Brookes Bang 2: Dao tao mon hpc KTTC cho Cu- nhan Ke toan ciia Dai hpc KPU t Dao tao m6n hpc K T T C cho CiS- nhSn KHfein ? i hpc Kwantien Polytechnic (KPU) (Canada) $-/ Thdi gian ddo tgo nam (8 hpc ky) 2/ Hinh thiic ddo taio: tin chi ^ ^ | t i n chi danh cho mdn hoc K T T C : 12 tin chl V ^fc «,ii_Cac_m6ij hpc bdt bu§c gi^itepc, Ten mdn hpc So tin chi Nam Inttoduction Financial Accounting I Ndm Introduction Financial Accounting II Nam Intermediate Fmancial Accounting I Nam Intermediate Financial Accounting II , ( Cac mdn t y chpn -m Cac hpc phan bd sung kiln thiic nghe ciia cae Hidp hpi nghe nhu ACCA Ngudn: Tdc gid tong hpp tie trang web giai thieu chuong trinh hpc CU- nhdn KS todn cua Trudng Dgi hpc Kwantlen Polytechnic (KPU) (Canada) Qua sd lieu thdng ke d cac bang ttdn cho thdy: • Viec thilt kd va phan chia cac hpc phin ciia mdn hgc dugc tiln hanh theo hudng gpn nhe, khdng phdn qua nhieu hpc phin • Chuang ttinh dao tao nganh K l toan d cac ttTidng dai hpc nudc ngoai cd bd sung cac hpc phin ma ngudi hpc cd thd lya chpn tham dy dl du thi chiing chi CFA eac Hidp hgi nghi nghiep td chiic, vay kha nang thich ung eua ngudi hpc sau dao t^o la rat idn • Mon hgc dugc thilt kl va gidng day theo hudng cung cdp cho ngudi hpc kiln thiic ndn tang ma khdng di qua sau vao cac linh vyc cy the • Mdn hgc duge thilt k l theo hinh thiic tin ehi, ddi hdi ngudi hpc phai chii dpng tim tdi nghien ciiu va dde biet la cd thdi gian ttdi nghiem thuc t l d l ty trau ddi va hoan thien cac ky nang nghi nghidp cho ban than Chang han, Trudng Dai hpe Oxford Brookes dd danh hdn mdt nam eho sinh vien thuc hanh cac ky nang d cac don vi kinh te tten co sd kiln thiic da dugc ttang bi tai nha trudng mssmmsmmm 2.2 Cac y l u to t&c d$ng d i n chat lu^ng cdng tac giang daiy Theo tac gid Edward Salhs (1993) ttong bai vidt Total quality Management m Education, dd nang eao chdt lugng dao tao, cac ca sd dao tJio phai quan tam vd thuc hidn ddng bp nhidu giai phdp khde nhu td chiic vd qudn ly nha trudng; cdng tac l§p k l hoach, phdn bd ngudn lyc va ddnh gia cac hoat dpng; td chiic vd danh gia boat ddng cua hp thdng ddm bao chit lugng dao tao; kien toan dpi ngii cdn bp, gidng vidn vd dac bipt la thuc hidn tdt cdng tac giang day ddi vdi tung mdn hpc chuong trinh ddo t^o Theo dd, dd nang cao chit lupng gidng day chiing ta can quan tam den cde yeu td sau ddy: Thie nhdt, chirang trinh mdn hpc: chuang trinh mdn hpc ciia nha trudng phdi phu hgp vdi muc tieu dao tao va thda man vdi chuan dau da duge xay dung Mdn hpe phai cung cdp eho sinh vien nhung kidn thiic va ky nang ca ban nhat, dd dac biet chii ttpng den cdc ky ndng nhu gidi quyet cac bai tap ldn, thuydt trinh dugc mgt van de chuyen mdn, gidi quyet dugc cae tinh hudng thyc tien va ly giai cac van de mdt cdeh khoa hgc, kha nang phdn tich vd tu sdng tao, ddng thdi bidt sii dung ky thudt cdng nghd mdi hpe tap vd nghidn eiiu Thir hai, phuang phdp gidng dgy vd hpc tap: cin ap dyng cac phuang phap gidng day cd sy kdt hgp gifia truyen thdng vd hien dai, phu hgp vdi ddi tugng hgc, dac biet quan tam sir dyng cae phuang phdp gidng kdt hop ly thuydt vdi thuc hanh Mat khac, theo tdc gid Pham Thi Thiiy (2011), gidng vien hudn luyen phuang phap su pham, ddi vdi edc mdn hgc tich hgp giiia ly thuylt va thye hanh, ngoai phuang phap thuydt gidng truydn thdng, ngudi day can phdi su dung k i t hgp nhilu phuang phap giang hien dai ttang bi ede ky nang thye hanh cho sinh vidn nhu phuang phdp tinh hudng; phuang phap lam vipc nhdm, phuang phdp ddng vai, phuang phap cdng doan vd phucmg phap tryc quan hda, Thu ba, chdt lugng dpi ngO tham gia gidng dgy: phai dam bao dii sd lugng edn bp gidng day tuang iing vdi sd lugng sinh vien va chuang trinh dao tao eiia trudng theo ty Id quy dinh; can bd giang day phdi cd bang edp chuydn mdn, kien thiic bd trg va kinh nghiem giang day dap iing ydu cdu eiia chuang trinh mdn hge dam nhiem Ddng thdi, ngudi giang cdn phdi tham gia cdng tac bidn soan bdi giang, cdi tidn chuong trtnh mdn hoc vd tham gia nghien ciiu khoa hpc gdp phan ndng cao trinh dp va ky nang giang day cho sinh vien Thir tu, ca sd vdt chdt phyc vu dgy vd hpc: nha trudng phdi ddp iing diy dii va phu hgp vd CO sd vat chit dd phyc vy giang day hgc tap ddi vdi tiing chuang trinh mdn hpc cu thd nhu sd lugng phdng hgc ly thuylt; sd lugng phdng thyc hdnh; trang thidt bi phdng hgc vd hp thdng thu vidn Thir ndm, phuang thuc kiem tra ddnh gid mdn hgc: kidm tra danh gid kdt qud hpc tap dd khdng dinh sinh vidn thu duge khdi lugng kidn thuc vd cdc ky nang theo diing muc tidu ddo tao vd chudn dau ddi vdi tCrag mdn hpc sinh vidn tdt nghiep trudng Theo do, nha trudng can su dung ket hgp nhieu phuang phdp kidm tta danh gia khac de ddnh gid khdch quan va diing thyc chat ket qud hpc tap ciia sinh vien d ca hai khia canh kien thiic vd ky ndng thuc hanh nhu kiem tra thudng ky; kidm tra giiia ky; kidm tra eudi ky; kiem tta ket qua kiln tap vd thyc tap eiia sinh vien, P h u a n g phap va mo hinh nghien cuu 3.1 Phuong phap nghien cuu Quy trinh nghien ciiu dugc thyc hien qua budc sau: Bu-dc 1: Can cii vao co sd ly thuylt, tdc gid sii dung phuang phap dinh tinh nhu thdng ke, phdn tich, ndi suy, ddng thdi kit IVM' CHI KINH TO - CONG NGHIEP NGHIEN c u u - T R A O n o i hop vdi phdng vin chuydn gia dl xac dinh cae nhdn td c6 khd nang dnh hudng den edng tdc day va hpe mdn KTTC tai cac frudng dai hpc d Viet Nam theo hudng ddi mdi, hdi nhap vdi thi gidi Theo tae gia Edward Sallis (1993), chit lupng giang day mdn hpc bi chi phdi bdi ydu td la: chuang trinh mdn hpc; phuang phdp gidng dgy; chdt luang doi ngU gidng dgy; ca sd vdt chdt phuc vu dgy vd hpc; phuang thirc kiem tra ddnh gid mdn hpc Bu-dc 2: Dya vao cae nhdm yeu td anh hudng den edng tac day va hpc mon KTTC tai cde trudng dai hpe d Viet Nam, tac gia tiln hdnh thilt kl bang cau hdi vd phdng van tryc tidp kdt hgp vdi trd ldi thdng qua bdng cau hoi tir 125 chuydn gia nghidn eiiu, giang day Ke toan dau nganh lam vide tai cae trudng dai hpc ttdn dia ban TP.HCM Kit qua phdng vin dugc nhdp lieu va dung he sd Cronbach's Alpha kiem dinh thang Bir&c 3: Sau kiem dinh dp tin eay bang he sd Cronbach's Alpha, tdc gia tidn hanh phan tich nhdn td kham pha (EFA Exploratory Factor Analysis) dl thu nhd vd tdm tat cdc dii li§u Phuong phap dua vao ty sd nit trich nhan td (Eigenvalue), theo dd chi nhiing nhdn to cd ty sd nit trich nhan td (Eigenvalue) ldn han se dupe gitt Ifii, cdn nhd han se khdng ed tde dung tdm tdt thdng tin tdt han mOt bien gdc, bdi vi sau ehuan hda mdi bien gdc cd phuang sai Id Phuang phap riit trieh eac thdnh phin chinh (Principal components) va phucmg phdp xoay nguyen gdc cac nhan td (Varimax procedure) duge sir dyng dd tdi thidu hda sd lugng bidn cd hp sd ldn tai cung mdt nhdn td, tang kha nang giai thich cac nhdn td Kit qua tren dung de phan tich hdi quy tuyln tinh bdi dd kiem dinh edc gid thuyet eua mo hinh, tir xem xet miic dp tac ddng eiia cac ydu td ndy ddn cdng tdc d^y vd hpc mdn KTTC tai eac trudng dai hgc d Viet Nam Birdc 4: Phan tich ket qua vd d l xuat gidi phdp vd vide ddi mdi cdng tdc day vd hpc mdn KTTC tai edc trudng dai hpc d Viet Nam nham nang cao chat lugng dao tao theo hudng hdi nhap vdi qudc te 3.2 Md hinh nghien cihi Dua tten ca sd ly thuylt d trdn, ddng thdi tac gia da tien hanh tham khdo y kiln cac ehuyen gia nhdm tim hieu thuc ttang ve cdng tac day vd hgc mdn KTTC tai cac trudng dai hpe d Viet Nam, tac gid de xuat md hinh nghien ciiu vdi bidn ddc lap sau ddy: So 1: Md hinh nghien cuu de x u i t Hi; Chiflmg tnnh mon hoc Ha Phinmg p h ^ giang day va hoc tap Ha CSiit liamg doi agg^ tTiftm gi'n m'^ng day H*: Ccr s vat diat phuc vu day va hoc Hs: Phunng thiic kiem tra danh ^ hpc mon N a a g c a o c k a t k o r w gioBe clajr S H B KTTC U»0 b « ^ i a i n o i , U i mbap kinli t e t b ^ e i a i Cdc gid thuyit nghien ciru: '^ H i : Chuong trinh mdn hpe anh hudng the nao den edng tac d^y vd hpc •^ H2: Phuang phdp giang day va hpc tap dnh hudng thi nao din cdng tdc day va hpc •^ H3: Chat lugng ddi ngii tham gia gidng day anh hudng the nao den cdng tde day va hgc ^ H4: C a sd vat chat phyc vy gidng day anh hudng thd nao den cdng tac day va hpc ^ Hs: Phuang thiie danh gia, kidm tra mdn hpc anh hudng thd ndo ddn cdng tdc day va hgc Ket qua nghien cihi Thdng qua cac ly thuyet ve cac yeu td tde ddng ddn vide giang day mdn K I todn tai ehinh tai cac trudng dai hgc Viet Nam, nhdm tac gid dua md hinh hdi quy bdi tuydn tinh nhu sau Y - Xo + PiXi + P2X2 + P3X3 + P4X4 + P5X5 Trong do, cac he sd hdi quy: pi, ^2, p3, p4, Ps Bien phu thude Y: chat lugng vide giang day mdn Kd todn tai chinh tai cde trudng dai hpc Vidt Nam Bien ddc lap: XO: La bien ddc lap ngau nhien cd phan phdi ehudn vdi trung binh la va phuang sai khdng ddi X I : Chuang trinh mdn hgc X2: Phucmg phap gidng day X3: Co sd vat chit X4: Chit luong dpi ngu giang vidn X5: Phuong phap kilm tra danh gia mdn hpc 4.1 Xdy dung thang > Chuang ttinh mdn hgc: dugc bdng bidn quan sat ed ma sd CTI den CT5 > Phuang phap giang day: dupe bdng bien quan sdt ed ma so PPl den PP5 > Co sd vat chat: dupe bang bien quan sat cd ma sd CSl din CS4 > Chat lugng dpi ngii gidng vien: dugc bang bidn quan sat ed ma sd DNI den DN4 > Phuang phap kidm tra danh gia mdn hpe: duge bdng bidn quan sat cd ma sd KTl din KT4 4.2 K i i m dinh mo hinh ludng Nghien ciiu da kiem dinh thang thdng qua Cronbach's Alpha, kdt qua toan bp bidn quan sat ed y nghia va dat dugc tin cdy Theo nhidu nha nghien ciiu, he sd Cronbach's Alpha > 0,6 thi thang nhan td Id phu hgp Ddng thdi cdc nghien cim cung ddi hdi eac bidn quan sat cd tuang quan manh vdi nhau, theo chi sd tuang quan gifta bidn tdng (Corrected Item-Total Correlation) > 0,3 Vide kidm dinh thang thdng qua Cronbach's Alpha, eae kdt qua bao gdm CT4 "Chuang trinh mdn hpc ddi hdi cac sinh vidn dpc them tai lidu tham khao" bj loai bd ed he sd Cronbach's Alpha < 0,6 Kdt qua kidm dinh Cronbach's Alpha sau loai bd bidn nhu sau: Bang 3: Kilm dinh thang bang hf sd tin cay Cronbach's Alpha Biln quan sdt Trung binh Phirtmg sai Alpha niu thang thang Tutmg quan Hf so tiroTig Igai bien nlu loai neu loai bien tong quan b^i n^y biln bien (Scale Mean if item Deleted) (Scale Variance if Item Deleted) (Corrected item-Total Correlation) (Squared multiple collection) (Cronbach's Alpha if item Deleted) Thang "Chucmg trinh mon hoc" (CT), Alpha = 0,704 CTI- Chuang trinh mon hpc phu hop vcfi muc tieu va chuan dau 13.26 1.793 546 367 605 B i l n q u a n sdt Trung binh thang neulo^i bi^n P h m m g sai thang neu loai Tiiong quan biln tdng H$ s6 tinmg quan bpi Alpha nlu l9ai biln nily (Corrected Item-ToUl Correlation) (Squared multiple collectton) (Ctvnbacfa's Alpha if Item Deleted) biln (Scale Mean if Item Deleted) (Scale Variance if Item Deleted) CT2- Chirong trinh mon hpc phu h(;rp vdi muc tieu njy^n dung ciia ngitm lao dong va xa hoi 13.39 837 543 343 608 CT3- Chircmg trinh mon hpc cung cap cho sinh vien nhihig icy nang CO ban 13.43 1.876 519 274 624 13.50 2.042 361 148 719 CT4- Chucmg ffinh mon hpc can dupe danh gia dinh liy Thang " P h u a n g phap giang day" (PP), Alpha = 0,62 PPl- Phuang phap giang day doi hoi sinh vien tham gia vao viec xay dung bai 1681 3.156 376 159 567 PP2- Phuang phap giang day doi hoi giang day ly thuydt kk hop v6i thirc hanh cac ky nSng 16.85 3.178 367 161 571 PP3- Phuang phap giang day yen cau sinh vien phai thao luan, hpc tap theo nh6in 16.78 3.090 402 196 555 PP4 - Phuong phap giiing day doi hoi phai sii dung cong nghe moi giing day 17.14 2.673 412 182 546 PP5- Phucmg phap giang day doi hoi phai CO su phan tich ve danh gia ciia sinh vien va cac dong nghiep ve phuong phap giang day 16.77 2.825 337 139 591 Thang "Chat Itri^ng dgi ngii giang vien" ( D N ) , Alpha = 0,716 DNI- Nghien ciiu khoa hpc ciia giang vien 12.09 2.129 625 487 575 DN2- Ty le can bp giang day co hpc vi sau dai hoc 11.32 2.994 326 123 742 DN3- Nang cao va cap nhat kidn thuc chuyen mon cho can bp giang day 11 81 2.479 469 226 673 11.75 1.898 617 486 578 DN4 - Hu6ng din sinh vien tham gia cac cupc thi, tham gia nghien cuu khoa hpc Thang " C o so vat c h i t " (CS), Alpha - 0,812 VCI- Thu vien CO day du phuc vu viec giang day VC2- Dam bao phong hpe ly thuygt va thuc hanh dat chuan quy dinh 11.47 10.39 4.042 792 763 689 4.998 375 430 878 B i e n q u a n sdt VC3- Dam bao thi6t bi phong hpc day dli va dap ijmg nhu cau d^y vahgc VC4- Dam bao khu vuc giai tri cho sinh viSn va can bp giang day Trung binh thang niu lo^i bi^n Phinrng sai thang nlu loai (Scale Mean if Item Deleted) (Scale Variance if Item Deleted) 11.09 4.145 ,826 719 681 11.81 3.963 607 661 781 Tuvng quau H$ s6 tuirag quan b^i biln t6ng biln (Corrected Item-Total Correlation) (Squared multiple collection) Alpha neu Igai bien aky (Cronbach's Alpha if Item Deleted) Thang "Phucmg phap kiem tra danh gid mon h p c " (KT), Alpha = 0,731 K T l - Su dung cac phuang phap kiem tra dinh gia khac d l dinh gia khach quan k6t qua hpc tap cua sinh vien 9.58 4.278 646 516 600 KT2- Danh gia cua sinh vien ve hinh thijrc ki6m tra danh gia kSt qua hpc t?ip 11.92 4.735 311 231 812 KT3- Cac quy trinh thi va kiim tra deu dupe thong bao cong khai, rpng rai cho sinh vien va cac can bp giang day 10.94 4.415 703 496 582 9.71 4.481 512 469 675 KT4- Cac de thi duoc danh gia dat chuan khoa hpc Thang "chat lu(;mg viec giang day mon K6 toan t^i chinh tai cac tnicmg dai hpc Vi$t N a m " (Y), Alpha = 0,674 Y l - Viec luong cac nhan to tac d^og den viec doi moi chat lugng giang day mon KTTC la rat can thifit 7.68 752 581 340 443 Y2 -Cac truong da dii difiu ki^n de d6i mdi chdt lupng giang day mon KTTC nhim hpi n h | p voi quoc te 8.18 1.178 444 220 648 Y3- Cong tac giang day mon KTTC tai cac truong Dai hpc Viet Nam dang ti?m can vcn cac nuoc tren the gioi 8.51 881 472 238 604 Kit qud phdn tich dp tin cdy theo Cronbach's Alpha cho thdy cdc bien quan sdt tren da thoa dieu kien ve luang quan bien -tong >0.3 vd gid trf Alpha cua cdc thang deu > 0.6 Vgy cdc thang ndy da dgt dp tin cay, co the su dung cho cdc phan tich tiep theo 4.3 Phan tich nhan to kh^m pha EFA • Phdn tich nhdn to khdm phd EFA cdc biin dgc lap: KSt qua chay EFA cho thdy ngoai tni y6u to PP5 "Phuang phap giang day doi hoi phai co sir phan tich ve danh gia cua smh vien va cac d6ng nghiep vS phuang phap giang day" bi loai, cac yeu to lai cho ket qua phu hop voi: KMO = 0,567 (yeu cau phai lan hem > 0.5) voi muc y nghia sig=0,000 (yeu cau ctia muc y nghia 1) va t6ng phuang sai trich = 72,734% (yeu cSu gia tri phuang sai >50%) K8t qua cua phSn tich nhan to kha pha EFA nhu sau: Bang 4: Bang giai tliich tdng cic biln a$ng Extraction Sums of Squared Rotation Sums of Squared Loadings Loadings Initial Eigenvalues Component Total %of Cumulative %of Cumulative Total Variance Variance % % 3.435 16.357 30.920 3.058 14.563 41.501 2.222 10 581 51.573 2.115 10 072 60.195 1.811 622 67 046 1.439 6.851 5.688 72.734 195 6.688 514 77.248 3.435 16.357 16.357 3.058 14.563 222 10.581 2.115 10.072 1.811 8.622 1.439 6.851 1.195 948 875 4.165 81.414 10 690 3.285 84.699 11 579 2.756 87 455 12 528 2.516 89.971 13 446 2.121 92 092 14 396 1.888 93.980 15 328 562 95.542 16 238 1.133 96.675 17 219 1.041 97 716 18 164 780 98.496 19 129 614 99.110 20 115 547 99 657 21 072 343 100.000 16 357 Total 12.653 30.920 2.424 11.541 24.194 41.501 2.321 11.053 35.247 61 673 2.297 10.940 46.187 60.195 1.979 9.423 55.610 67.046 1.881 957 64.567 72 734 1.716 8.167 72.734 Bang 5: Kiem dinli K M O v i Bartlett's Bartlett's Test of Spfiericity % 2.657 Kaiser-Meyer-Olkm Measure of Sampling Adequacy Approx Chi-Square %of Cumulative Variance 567 1297.168 Df 210 Sig .000 12 653 Bang 6: Ma tran xoay cdc nhSn to Component CS1 - T h y vt§n co day du tai li^u phyc vg vi^c giang day ,948 CS4 - m bao khu vyc giai tri cho sinh vien v5 c^n b^ giang dgy 893 CS3 -DSm b i o thiet bi c^c phong hgc phii hg'p va dap iing yeu c^u OLia giang vi^n va sinh vifin KT4 -C^c 6k thi du'O'c danh gid dgt chu^n Ithoa hoc CS2- D3m bSo phong hgc ly thuydt vd thyc hdnh dgt quy chu^n KTl- SCP dyng cac phu'ong phdp l^iem tra ddnh giS khdc de ddnh gid khdch quan k^t qua hpc t§p cua sinh vidn DNI -Nghien ciju khoa hgc cua giang vidn DN 4- Hi/6ng dan sinh vien tham gia cac c u ^ thi, tham gia nghien ciju khoa hpc CT2 - Chu'ong trinh mon hpc phii hop vd'i ydu cSu cua ngu'O'i tuyen dyng lao dOng vd xa hgi CT3- Chu'O'ng trinh mon hgc cung cap cho sinh vien nhifng ky nang CO bdn CTI-Chu'crng trinh m6n hgc phu hcrp voi myc tieu va chuan (Jau .640 CT5- Chiwyng trinh mon hgc phdi du^c danh gid djnh ky -630 PPS-Phu-ong phdp giang day yeu cau sinh vidn phai thdo luan hgc tap theo nhdm PP1-Phu'ang phap giang day doi hdi sinh vidn tham gia vao vide xdy dyng bdi PP2 - Phu'ang phdp giang dgy ddi hdi k^t hpp gidng ly thuydt vdi thyc hdnh cdc ky ndng PP4- Phu'ong phdp gidng day ddi hoi phdi SLP dyng cdng ngh# mdi gidng day KT2 -Ddnh gid ciia sinh vien ve hinh thiJc kiem tra ddnh gia ket qud hpc tdP Component KT -Cac quy trinh thi & kilm tra d^u dy^c thong bdo cdng khai, rgng rdi cho sinh vien va cdc cdn bg gidng dgy 742 DN2- Ty ie cdn bd giang day co hgc vj sau dai hgc 704 DN3 -Ndng cao va cdP nh|t kien thLPC chuydn mdn cho can bO giang dgy 668 Bien 7: Chat lugng dpi ngu giang vien -GV Phdn tich nhdn td khdm phd EFA cdc bien Phu thupc dat y6u cSu vdi KMO = 0.627 {> 0.5) voi miic y nghia sig= 0.000 (Miic y nghia 1) va tdng phuang sai trich = % (Gia tn phuang sai >50%) Bang k6t qua cua cac bien phu thupc nhu sau: Cac thang sau danh gia va ket cau l^i CO phSn, va gom 17 bien quan sat Cac phSn duac dat ten lai theo tinh chat ciia cac bien quan sat nhu sau: Bien 1: Co so vat chat - CS Bi8n 2: Kilm soat chat luong - KS Bien 3: Nghien cuu khoa hoc - NC Bien 4: Chuang trinh mon hoc - CT Bien 5: Phuang phap giang day - PP Bien 6: Phuang phap kiem tra danh gia-KT Bang7: Bang giai thich tSng cac bien ddng Total Initial Eigenvalues Extraction Sums of Squared Loadings % of Variance Total Cumulative % 1.831 61.047 61.047 701 23.360 84.407 468 15.593 100.000 % of Variance 1.831 61.047 Cumulative % 61.047 Bang 8: Kilm dinh KMO v4 Bartlett's Kaiser-tHeyer-Olkin Measure of Sampling Adequacy .627 Approx Chi-Square Bartlett's Test of Sphericity df Sig 4.4 Phan tich hoi quy tuyen tinh b§i Mo hinh phan tich hdi quy mo ta hinh thirc cua moi quan he giira bien phu thuoc vcri cac bien doc lap, qua giiip du doan ^t*' 62.327 000 muc cua biln phu thuoc bilt truac gia tri ciia bien doc lap Can cit mo hinh dilu chinh da duoc hieu chinh sau phan tich nhan t l Icham pha, ta TAP CHi KINH T £ - CONG NGI CO m6 hinh h6i quy tuySn tinh bgi nhu sau: Y - p + p i c s + P2KS + P3NC + P4CT + p5PP + p6KT + p7GV + E Trong d6: - Bi6n phii thuoc: Chat lupng giang day mon K^ toan tai chmh tai cac tnitmg Dai hpc Viet Nam - Biln dpc lap: "Co sa vat chat" (CS), "Kilm soat chdt luptig" (KS), "Nghien cuu khoa hgc"(NC), "Chuang trinh mon hpc" (CT), "Phuang phap giang day" (PP), "Phuang phap kiem tra ddnh gia" (KT), "Chat lugng dpi ngu giang vien" (GV) Bang 9; Ket qud phan tich hhi quy tuyln tinh b^i \6i cac he so hdi quy tihig bien phirong trinh Unstandardized Coefficients Model B Standardized Coefficients Std Error (Constant) 379 239 CT 082 092 PP 244 091 NC 169 DN CS t Collinearity Statistics Sig Beta VIF Tolerance 1.585 116 090 893 374 279 251 2.673 009 324 3.086 073 188 2.304 023 430 2.325 238 099 244 2.414 017 280 3.573 035 059 040 585 560 610 1.639 KT 055 054 061 1.023 309 792 1.263 KS 094 081 109 1.158 249 321 3.116 D\ra vao bang tren ta thay: - Cd bien deu co y nghTa thong ke - Cac chi tieu nhan tii phong dai phuong sai (VIF) ciia cac bien dpc lap deu